REPUBLIC ACT NO. 1603 - AN
ACT TO AMEND SECTION FOUR, ARTICLE THREE, CHAPTER ONE, SECTION FIVE,
ARTICLE ONE, CHAPTER TWO, AND SECTION TWELVE AND FOURTEEN, ARTICLE
THREE, CHAPTER TWO, OF ACT NUMBERED THIRTY-NINE HUNDRED AND NINETY-TWO,
OTHERWISE KNOWN AS THE MOTOR VEHICLE LAW, AS AMENDED |
Section 1.
Subsection (1) is hereby added to Section four, Article three, Chapter
One, of Act Numbered Thirty-nine hundred and ninety-two, as amended,
which reads as follows: "(1) It shall
be the duty of the Chief, Motor Vehicles Office and his deputies to
require applicants for registration of motor vehicles purchased or
acquired from tax-free persons, entities, or agencies in the
Philippines to show proof of payment of the sales or compensating tax
prescribed in the National Internal Revenue Code on the said motor
vehicles. In case of non-payment of the said taxes, the Chief, Motor
Vehicles Office, shall have the same powers granted him in section
fourteen hereof and shall immediately notify the Collector of Internal
Revenue of such non-payment of the said taxes." Sec. 2. Subsection (f) is hereby added to section five, Article one, Chapter two, of Act Numbered Thirty-nine hundred and ninety-two, as amended, which reads as follows: "(f) Report of
Purchase or Acquisition of Motor Vehicles. – Any person who purchases
or acquires motor vehicles from tax-free persons, entities, or agencies
in the Philippines, shall, within fifteen days from the purchase or
acquisition thereof, render a report of his purchase or acquisition of
the motor vehicle to the Chief, Motor Vehicles Office, stating the name
and address of the person, entity, or agency from whom the motor
vehicle was acquired, the date of purchase or acquisition, the
manufacturer's serial number and motor number, a brief description of
the vehicle, whether or not the sales or compensating tax on the
vehicle has already been paid, and such other information as the Chief,
Motor Vehicles Office, may require. The Collector of Internal Revenue
shall be furnished with a copy of the said report within the same
period. Failure to submit the report required in this section shall
constitute an offense and shall be punished by a fine of not more than
two hundred pesos or an imprisonment of not more than six months or
both in the discretion of the court." Sec. 3. Section twelve, Article three, Chapter two, of Act Numbered Thirty-one hundred and ninety-two is hereby amended to read as follows: "Section 12.
Filing application and issuing certificates. – Upon receipt of the
application for registration, with corresponding fee, the Chief Motor
Vehicles Office, or his deputies shall cause the same to be registered
or filled for future reference, and shall issue to the applicant a
numbered certificate of registration for each separate motor vehicle:
Provided, That in cases where the applicants are common carriers or
transportation contractors subject to the fixed and percentage taxes
established in sections, 182 and 192 of the National Internal Revenue
Code, no certificate of registration shall be issued to such common
carriers or transportation contractors unless they show evidence of
payment of the required taxes to which they are liable under the law
covering the period up to and including the calendar quarter
immediately preceding the date of their application for renewal of
registration of their motor vehicles. Evidence of payment may consist
of either a tax clearance certificate issued by the Collector of
Internal Revenue, if in Manila, or his deputies, if in the provinces;
or of the official receipts under which said taxes were paid. Any
evidence so presented shall be noted on the certificate of registration
by the issuing officer." Sec. 4. Section 14, Article three, Chapter two, of Act Numbered Thirty-nine hundred and ninety-two, as amended, is hereby further amended to read as follows: "Section 14.
Suspension of registration certificates. – If on inspection as provided
under Section four (h) hereof, the Chief, Motor Vehicles Office or his
deputies find any motor vehicle to be unsightly, dangerous, overloaded,
or capable of causing excessive damage as aforesaid, he may refuse to
register the same, or if already registered he may require the number
plates to be surrendered to him; and upon seventy-two hours notice to
the owner or operator, suspend such registration until the defects of
vehicles are corrected. When the record of any particular motor vehicle
or of its chauffeur shows for any twelve months period, more than three
warnings to the owner or chauffeur for violations of this Act, or of
the Public Service Acts, or more than one conviction by the Courts, the
Chief, Motor Vehicles Office may, in his discretion or upon
recommendation of the Public Service Commissioner, suspend the
certificate of registration and require the surrender of the number
plates for a period not to exceed sixty days. "Upon recommendation of the
Collector of Internal Revenue, on account of failure or refusal to pay
internal revenue taxes, the Chief, Motor Vehicles may suspend the
certificates of registration of the motor vehicles of common carriers
and transportation contractors and require the surrender of the license
plates within a period of sixty days.cralaw "After two such suspensions, the owner may be refused re-registration of the vehicle concerned for one year.cralaw "The action of the Chief, Motor Vehicles Office, or his deputies under this section shall be communicated in writing to the owner of the motor vehicles." Sec. 5. This Act shall take effect upon its approval.cralaw Approved: August 23, 1956 |